RFIG22440 - Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Days of presence and tests affected
A day counts as a day spent in the UK if the individual is in the UK at the end of the day - midnight. There are 2 exceptions to this:
- if the individual was passing through the UK as a passenger (see RFIG20730)
- if the day was attributable to exceptional circumstances (see RFIG22210 onwards)
The change to the legislation now allows for a third case if:
- the day falls in the period beginning with 1 March 2020 and ends with 1 June 2020
- on that day the individual is in the UK carrying out specified coronavirus disease related work, and
- is resident in another country for tax purposes
Tests affected
The following tests are affected by the modifications to the legislation, further details can be found by clicking on the links:
- the third automatic overseas test (RFIG22450 and RFIG22460)
- deemed days (RFIG22470.)
- the second automatic UK test (RFIG22480)
- the family tie (RFIG22490)
- the accommodation tie (RFIG22500)
- the work tie (RFIG22510)
- the 90-day tie (RFIG22520)
- the country tie (RFIG22530)
Information on the type of records and how to inform HMRC can be found at RFIG22550.
A list of frequently asked questions can be found at RFIG22420.